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ying jiao zeng zhi shui ke mu she zhi de jian yi
Author(s): 
Pages: 46-47
Year: Issue:  18
Journal: Finance and Accounting Monthly

Keyword:  应交增值税科目设置应交税金进项税额销项税额流动负债主要税种丁时勇填列借方余额;
Abstract: 新颁布的《企业会计制度》规定,“应交税金———应交增值税”科目下应设置9个三级明细科目,这样既不便于进行具体的账务处理,也不利于准确、全面地反映应交增值税的情况。另外,如果企业当期增值税进项税额大于销项税额,“应交税金———应交增值税”科目会出现借方余额,而按现行处理办法,资产负债表的“未交税金”项目应直接按“应交税金”科目的余额填列,如果企业当期有其他应交税金事项,则存在留待下期抵扣的增值税进项税额与其他应交税金相抵减的问题,这将导致企业“未交税金”项目反映数额不真实。鉴于以上问题,笔者认为有必要单设“应交增值税”一级科目。涉及交纳税金种类较多的企业,可以考虑按主要税种设置一级科目。对于其他
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